Same-sex couples get estate tax refund relief

The state will offer estate tax refunds to qualified spouses of same-sex couples who had to pay up in the past because federal law did not recognize gay marriage.

In making the announcement, Gov. Andrew Cuomo said the refund action was the result of the recent U.S. Supreme Court decision to strike down that portion of the Defense of Marriage Act as unconstitutional.

"As a result of that decision, New York state is now able to issue refund checks to qualified same-sex spouses who were required to pay taxes for no reason other than their sexual orientation," said Cuomo in a statement. "This financial compensation is one more step toward justice for Edie Windsor, and all of the men and women who confronted similar indifference at a time of deep personal loss."

In the DOMA case, Ms. Windsor, a New Yorker, sued the federal government after the Internal Revenue Service nixed her refund bid for $363,000 in federal estate taxes that she paid upon the 2009 death of her spouse, Thea Spyer. At the time, she also filed a refund claim with the state Tax Department.

State Commissioner of Taxation and Finance Thomas Mattox said, "Taxpayers affected by the Supreme Court decision may amend any previously filed estate tax return where the statute of limitations to apply for a refund remains open."

The state declined to reveal the dollar amount of anticipated estate tax refunds, citing tax law privacy provisions.